Module Handbook

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Introduction to Business Science I: Accounting and Finance (2V+2U, 6.0 LP)

Course Type

SWS Type Course Form CP (Effort) Presence-Time / Self-Study
- K Lecture with exercise classes (V/U) 6.0 CP
2 V Lecture 30 h 60 h
2 U Exercise class/tutorial (in small groups) 30 h 60 h
(2V+2U) 6.0 CP 60 h 120 h


CP, Effort 6.0 CP = 180 h
Position of the semester 1 Sem. in WiSe
Level [1] Bachelor (General)
Language [DE] German
Area of study [WIW-CON] Management Accounting and Management Control Systems
Livecycle-State [NORM] Active


1 Introduction to Financial Accounting

2 Inventory and inventory

3 Balance sheet and changes to the balance sheet

4 Inventory accounts

5 Success accounts and mixed accounts

6 Introduction to the Annual Financial Statements

7 Basic elements of accounting

8 Accounting for Assets

9 Accounting for Liabilities

10 Income statement

11 Introduction to manufacturing cost accounting

12 The types of production costs

13 Production cost center accounting

14 The production cost calculation

15 Expansion of manufacturing cost accounting to an information supply instrument

Competencies / intended learning achievements

Due to legal regulations, every company is obliged to

1. to systematically record all processes that have an impact on the amount or composition of the company's assets or debts (accounting obligation)

2. to compile the amount of assets and debts of the company at the end of the year (balance sheet) and a separate breakdown of the profit or loss generated by the company during the year (profit and loss account) (annual financial statements)

3. as well as to determine the value of goods produced in-house when preparing the balance sheet (production cost accounting obligation)

The event introduces the basics of mandatory accounting according to the German Commercial Code (HGB) and therefore deals with questions of bookkeeping, annual financial statements and production cost accounting. Finally, an outlook on the expansion of manufacturing cost accounting into a meaningful information supply tool for management is given. Upon successful completion of the module, students will be able to understand the relevant provisions of the HGB

  • to differentiate the sub-areas of corporate accounting,
  • to critically assess the specific tasks of the individual sub-areas,
  • describe the basics of the double-entry bookkeeping system,
  • to assess the impact of business transactions on the balance sheet and income statement in terms of amount and structure,
  • make basic postings to existing and profit accounts,
  • To explain the structure and content of annual financial statements,
  • to prepare simple annual financial statements,
  • Explain the content and scope of the individual types of production costs,
  • to carry out a production cost calculation,
  • make a production cost calculation and
  • Explain the necessity and consequences of expanding production cost accounting into an information supply tool for management.


Selected literature


Lecture script, exercise script, tutorial script

Requirements for attendance (informal)


Requirements for attendance (formal)


References to Course [WIW-BWL-GBWLI-K-1]

Module Name Context
[WIW-BWL-GBWLI-M-1] Business Studies I: Accounting and Finance P: Obligatory 2V+2U, 6.0 LP